本文選題：消費(fèi)稅 + 立法　； 參考：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：在最近幾年消費(fèi)稅的頻繁調(diào)整引起了民眾對(duì)于行政機(jī)關(guān)收稅立法權(quán)合法性的探討。如何去認(rèn)識(shí)消費(fèi)稅、如何完善消費(fèi)稅制度以及如何使得消費(fèi)稅的調(diào)整符合稅收法定原則,本文從這幾點(diǎn)出發(fā)進(jìn)行了論述。當(dāng)前我國消費(fèi)稅的征收主要依據(jù)行政法規(guī),對(duì)于課稅要素的調(diào)整則多以部門規(guī)章的形式進(jìn)行,消費(fèi)稅法規(guī)在法律位階上的問題已經(jīng)凸顯。首先,文中闡述了消費(fèi)稅的一般概念。消費(fèi)稅是一種不同于其他對(duì)于貨物普遍征收的稅費(fèi),是選定特定的商品進(jìn)行加征�；诖烁拍钣忠瓿隽讼M(fèi)稅的主要特點(diǎn),具有范圍特定、易于轉(zhuǎn)嫁及具有累退性明顯。消費(fèi)稅相比于其他稅種具有針對(duì)性強(qiáng)調(diào)節(jié)靈活、稅源集中便于征收、導(dǎo)向鮮明及減免情況特殊的特點(diǎn)。其次,立足于我國消費(fèi)稅法律制度現(xiàn)狀分析,著重介紹了2006年的消費(fèi)稅調(diào)整的情況,此次的消費(fèi)稅調(diào)整是自稅種設(shè)立以來最大的一次調(diào)整,不僅增加了三個(gè)大類的商品還突出了消費(fèi)稅的兩個(gè)重要作用,以消費(fèi)稅來實(shí)現(xiàn)環(huán)境保護(hù)限制資源消耗和引導(dǎo)理性消費(fèi)間接平衡收入分配。仔細(xì)分析此次調(diào)整有利于把握我國消費(fèi)稅的改革方向,為消費(fèi)稅立法完善提供現(xiàn)實(shí)依據(jù)。隨后總結(jié)了我國消費(fèi)稅行政法規(guī)存在的諸多問題:在法律層面存在著立法層級(jí)低、不符合稅收法定原則、立法過程中民主程度不高、授權(quán)被過度使用。在消費(fèi)稅制度設(shè)計(jì)上存在著征收范圍局限不能適應(yīng)政策需要,以及價(jià)內(nèi)計(jì)稅不利于調(diào)節(jié)目的實(shí)現(xiàn)的問題。然后,介紹了西方國家的消費(fèi)稅立法情況,其中美國注重以消費(fèi)稅收入設(shè)立特定基金,對(duì)相關(guān)項(xiàng)目進(jìn)行建設(shè)維護(hù),做到�？顚Ｓ玫哪康摹Ｃ绹�、俄羅斯、法國稅種的設(shè)立都由立法機(jī)關(guān)以法律的形式來體現(xiàn)的,如美國的《美國國內(nèi)收入法典》、俄羅斯的《俄羅斯聯(lián)邦稅收法典》和法國的《法國稅法典》。在稅收立法過程中注重立法原則,憲法原則、法治原則、民主原則、科學(xué)原則在法律中均有體現(xiàn)。對(duì)于稅收立法工作的準(zhǔn)備工作也比較充足,一個(gè)法律草案的產(chǎn)生先需要經(jīng)過多個(gè)專業(yè)機(jī)構(gòu)的分析、討論、研究、審查,通過專家和學(xué)者對(duì)稅收法律產(chǎn)生的社會(huì)影響做出充分的評(píng)估,然后再通過立法機(jī)構(gòu)進(jìn)行表決,從而保證稅收法律的嚴(yán)謹(jǐn)科學(xué)。最后,根據(jù)國外經(jīng)驗(yàn)及國內(nèi)現(xiàn)狀進(jìn)行總結(jié)論述,提出了對(duì)我國消費(fèi)稅立法完善的建議。在立法程序方面,要確立立法原則,以便在今后的立法修法過程中起到指引作用。其中稅收法定原則是立法原則的根本,稅收法定原則的落實(shí)可以理清稅收立法權(quán)的配置及歸屬問題,明確立法機(jī)關(guān)及行政機(jī)關(guān)的權(quán)力邊界,對(duì)于納稅人依法納稅,行政機(jī)關(guān)依法征稅具有不可替代的作用。稅收法律因其具有專業(yè)性技術(shù)性,稅收法定原則的執(zhí)行不能完全禁止授權(quán),但是要求在立法程序中明確授權(quán)內(nèi)容,并在授權(quán)后應(yīng)全程監(jiān)督被授權(quán)機(jī)關(guān)的授權(quán)使用是否合法,追蹤確保所授權(quán)力被正確有效使用以促進(jìn)授權(quán)目的有效實(shí)現(xiàn)。在稅收法律執(zhí)行程序中建立定期評(píng)估制度,對(duì)稅目、稅率、征稅環(huán)節(jié)等課稅要素進(jìn)行必要性、合理性評(píng)估。在消費(fèi)稅立法內(nèi)容上提出了四點(diǎn)完善建議:一是實(shí)行價(jià)外征稅對(duì)于實(shí)現(xiàn)國家消費(fèi)調(diào)節(jié)政策、引導(dǎo)消費(fèi)方向、調(diào)節(jié)消費(fèi)結(jié)構(gòu)和限制特定商品消費(fèi)具有積極意義;二是消費(fèi)稅中央地方共享,建立專項(xiàng)基金以便用于保護(hù)環(huán)境、特定項(xiàng)目維護(hù)、節(jié)約能源;三是將部分服務(wù)業(yè)納入消費(fèi)稅征收范圍有助于實(shí)現(xiàn)收入再分配,引導(dǎo)消費(fèi)行為;四是將消費(fèi)稅功能在立法中明確,將會(huì)使得今后的稅目調(diào)整更具有方向性,也更符合法律的可預(yù)測(cè)性,并且有利于社會(huì)經(jīng)濟(jì)的發(fā)展。
[Abstract]:In recent years, the frequent adjustment of the consumption tax has caused the people to discuss the legality of the legislative power of the administrative organs. How to understand the consumption tax, how to improve the consumption tax system and how to make the adjustment of the consumption tax conform to the statutory principle of tax revenue, this paper has discussed from these points. The current levy of consumption tax in China is mainly dependent on the collection of the consumption tax. According to the administrative regulations, the adjustment of the elements of taxation is mostly carried out in the form of departmental regulations. The problem of the consumption tax laws in the order of the law has been highlighted. First, the general concept of the consumption tax is expounded. The consumption tax is a tax, which is different from the general levy on goods, is a selection of the selected specific goods. It also extends the main characteristics of the consumption tax, which has a specific scope, easy to transfer and has obvious remission. Compared with the other taxes, the consumption tax has the specific emphasis on the flexibility, the tax collection is easy to collect, the guidance is distinct and the special characteristics of the reduction and exemptions. Secondly, the current situation analysis of the legal system of the consumption tax in China is based on the introduction of the present situation. In the case of the adjustment of the consumption tax in 2006, the adjustment of the consumption tax was the biggest adjustment since the establishment of the tax. It not only increased the three major categories of commodities but also highlighted the two important functions of the consumption tax. The consumption tax was used to limit the consumption of the resources and to guide the indirect balance of the income distribution. The adjustment is beneficial to grasp the direction of the reform of the consumption tax in China and provide practical basis for the consummation of the consumption tax legislation. Then, it summarizes many problems in the administrative regulations of the consumption tax in our country: there is a low level of legislation at the legal level, which is not in accordance with the principle of tax law, the degree of civil ownership in the legislative process is not high, and the authorization is overused. In degree design, there is a limitation that the limits of the collection can not meet the needs of the policy and the internal valuation is not conducive to the purpose of adjustment. Then, the consumption tax legislation in the western countries is introduced. In the United States, the United States focuses on the establishment of a specific fund for the construction and maintenance of the related projects, and the purpose of special funds for the related projects. Ross, the establishment of French taxes is embodied by the legislature in the form of law, such as the American domestic revenue code, Russia's Russian Federation tax code and France's French tax code. In the process of tax legislation, it pays attention to legislative principles, constitutional principles, rule of law, democratic principles, and scientific principles in the law. The preparation of the tax legislative work is also sufficient. The production of a draft law needs to be analyzed, discussed, studied and reviewed by a number of professional institutions, and a full assessment is made by experts and scholars on the social impact of the tax law, and then a vote by the legislature to ensure the tax law. In the end, according to the foreign experience and the domestic present situation, this paper puts forward the suggestion to consummate the legislation of the consumption tax in our country. In the aspect of legislative procedure, we should establish the principle of legislation so as to play a guiding role in the process of legislative revision in the future. The principle of tax law is the fundamental of the legislative principle and the implementation of the principle of tax law. It is possible to clarify the allocation and ownership of the legislative power of tax, clear the power boundary of the legislative organs and administrative organs, pay tax to the taxpayers, and tax the administrative organs according to law. Because of their professional technical nature, the implementation of the principle of tax law can not completely prohibit the authorization, but it is required in the legislation. In the procedure, the authorized content should be clearly defined, and the authorized use of the authorized organ should be monitored all the way after the authorization, and the tracking ensures the right and effective use of the power of authorization to promote the effective realization of the purpose of authorization. Four suggestions are put forward on the content of the consumption tax legislation: first, the implementation of the external tax is positive for the realization of the national consumption regulation policy, the direction of consumption, the adjustment of the consumption structure and the restriction of specific commodity consumption; the two is the sharing of the central local consumption tax and the establishment of special funds for the protection of the environment. Three is to bring part of the service industry into the consumption tax collection scope to help realize the redistribution of income and guide the consumption behavior; the four is to make the function of the consumption tax clear in the legislation, which will make the future tax adjustment more directional, more in line with the predictability of the law, and is beneficial to the development of the society and economy.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：D922.22

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